In New York State, property owners annually have the opportunity to challenge their property assessment if they believe it to be unequal or excessive. Each municipality sets the specific date grievances are heard.
Board of Assessment Review members consist of three to five members, typically residents of the community. They are appointed by the town boards or city councils. Terms for board members can vary depending on each municipality. Some members are appraisers, accountants, real estate brokers, or businesspeople.
New York State Real Property Tax Law maintains that the assessment is accurate, and the burden of proof lies with the property owner to prove otherwise.
Once the tentative assessment roll is filed, the assessor cannot make any changes to the assessment roll, without the approval of the Board of Assessment.
New York State as well as each municipality have specific procedures for submitting a formal grievance with the Board of Assessment Review. Check your local municipality assessment office for details.
Property owners can choose to appear in front of the Board of Assessment review in person or can submit a non-hearing application which requires no in-person appearance. Property owners are to bring a completed official form, NYS 524 and supporting documentation to the hearing or with the non-hearing submission. Some assessment offices may require property owners to bring completed forms in advance of the hearing and may make appointments for hearings. Property owners can appear without an appointment on Grievance Day but may have to wait in line depending on scheduled hearing appointments.
If the Board of Review members need to schedule additional days to hear grievances, they are required to adjourn the initial grievance day and schedule additional day(s) as needed. No decisions are made at the grievance hearing. The board will schedule a separate meeting to deliberate the hearing applications.
Always check with your specific municipality for specific dates and procedures.
GAR has produced a series of Board of Assessment Review videos regarding the grievance process. You can watch them here:
